No. MA taxes non-residents only on MA-source income, such as earnings from worked performed in Massachusetts. Alimony is not "MA-source" income.
https://www.mass.gov/regulations/830-CMR-625a1-non-resident-income-tax#-4-income-not-subject-to-mass...
As an aside, if the alimony order is from January 1, 2022 or later, the person who receives alimony does not count it as income on their Massachusetts taxes.
https://www.mass.gov/info-details/alimony?_gl=1*jluqo0*_ga*ODY0MTc3NDgwLjE3MDE5NjM5NTA.*_ga_MCLPEGW7.....
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
